Chongqing Construction New Building Materials Company Production Cost Management Optimization Research

With the development of modern economic and social mode of production and improvement,production cost reform in the management of enterprises has become a problem of concern.In this paper,the object of study is a commodity concrete production enterprises,the development of the market economic system not only provides a relatively broad industry product sales market,for a lot of businesses in a relatively fair competition on the market,at the same time it also brings new challenges for the enterprise,the fittest,survival of the fittest.Therefore,it is faced with such a kind of market situation,enterprises in order to grow,need to constantly reform mode of production,improve the management level,and the production cost management reform is a top priority,only effective processing to solve the problems of the existing enterprise,to further optimize the structure of production,improve the market competitiveness of enterprises,also can let enterprise in an impregnable position in the increasingly fierce market competition.This paper studies the chongqing construction cost management present situation,new building materials company link its products can be divided into four main areas for analysis,mainly in material procurement procedures,commodity concrete production,the production cost of accounting and enterprise management performance evaluation of the link.In order to draw in the problems of each link,and put forward the corresponding solutions to solve these problems,finally formed a set of suitable for the production cost of enterprise management mode.Especially the homework cost method,the application of KPI performance index system,can more effectively arouse the enthusiasm of employees,and carry out to every link of production,strengthen the responsibility consciousness of the enterprise,improve the comprehensive competitiveness of enterprise as a whole.Based on the construction of chongqing new building materials company as the research object,the thorough system analysis of the cost control problems of the enterprise internal each production link,and sums up the suitable for their own development cost control methods.The company originally collects the cost method is relatively simple and rough,no system to manage the production cost of enterprise,lead to each link all exist waste overruns phenomenon,the author through combining thetheory of homework cost method and KPI system to find a way to solve the problem of enterprise,and the proposed method has theoretical guidance meaning for chongqing new material company.